Tottenham close in on Willian

Tottenham are close to signing Willian from Russian club Anzhi Makhachkala in a deal worth £30 million after a source told ESPN they had emerged as favourites to capture the Brazilian.

The move is set to break Spurs' transfer record for a third time this summer, with the arrivals of Paulinho for £17m and Roberto Soldado for £26m surpassing the £16.5m they splashed on Luka Modric in 2008.

Liverpool made their move to sign Willian last week and the positive public comments from the player suggested a move to Anfield was under consideration. but the lure of living in London and at a club playing European football this season seems to be tipping the balance in Tottenham's favour.

ESPN understand Willian has flown into London for final talks with Spurs and to undergo a medical, with the deal set to be completed in time ahead of this Sunday's Premier League game against Swansea at White Hart Lane.

Villas-Boas suggested on Monday that he was keen to revive his interest in the attacking star he attempted to sign last January, as he looks to add the finishes pieces to his jigsaw for the new season.

Villas-Boas stated back in February that "it was a big shame to see a player of Willian's talent staying in the Russian league" after he accepted a big money offer from Anzhi ahead of a potential move to Tottenham.

Yet it seems as if Villas-Boas is about to get his man just a few months later, with Anzhi owner Suleyman Kerimo putting his entire first team squad up for sale in a high profile cost cutting exercise that is almost certain to see former Barcelona and Inter Milan striker Samuel Eto'o following Willian out of the club.

Several reports are now suggesting that Willian's arrival at Tottenham could hasten Gareth Bale's exit from the club, with Spurs chairman Daniel Levy eager to sign replacements for the Welsh midfielder before sanctioning his much discussed move to Real Madrid.